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Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD151(Delhi)

the total income of a previous year of any person. Section 115-O, which has been inserted by the Finance Act, 1997, provides the provision relating to tax on distributed profits by way of dividends of domestic companies. Sub-section (5) … No. 2422/Del/2004 by the assessee is directed against the order of the CIT(A)-XIV, New Delhi dt. 24th March, 2004 for the asst. yr.2001-02 on the following grounds: 1. The CIT(A) erred in confirming disallowance of interest expenses

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

not on the service provider. However, under Section 68 of the Finance Act, 1994 as amended by the Finance Act, 1997 read with Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, the service provider (in the present case the

In Re: Dhv Consultants Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)197CTRAAR105

royalty and fees for technical services received in pursuance of an agreement made on or before 31st May, 1997, and 20 per cent in pursuance of agreement made after 31st May, 1997. Literally read, Section 115A(1)(b) brings … Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance Act, 1975; Income Tax Act, 1922 In Re: Stanley Keith Kinnett, (1999) 238 ITR 155 (AAR); Karamat Khan v.CIT,

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials … petitioner for refund of the sales tax of the year 1996-97 has been disallowed and for the year 1997-98 the petitioner was allowed to avail of the tax-free purchase of raw materials in the form of hot … in the nature of certiorari for quashing the orders dated June 30, 2000 (annexure 16) and July 1, 2000 (annexure 17) passed by respondent No.

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

offered. 4. The 'services' offered by 'mandap-keepers' were included for the first time by Chapter VI of the Finance Act, 1997. Some of the relevant provisions in that Chapter are as follows : '65. (19) 'mandap' means any immovable … holding various functions like marriage, business conference, etc. In al! these writ petitions, the constitutional validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the … 97 of List I because of the positive language of Article 248. 20. There could be no dispute about the proposition that Parliament would have

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

not directly relevant to this appeal. Indeed, because of paragraph 3(12) (introduced by an amendment made in the Finance Act 1997) they really do no more than explain the expression "manufactured interest". 18. The statutory provisions in relation to … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the … six years about DCC's tax return for the relevant period (1 April 2001 to 31 March 2002), and they are now extremely familiar with the

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

the preceding quarter giving various particulars required under the said provision. This Finance Act was substantially amended by Finance Act, 1997 and number of other services were brought into the tax dragnet. Section 65(8) defined the term 'caterer' as … the stock of the earlier decided cases as also the later judgments of the Supreme Court reported in 2001 (1) SCC 521. We have no doubt that the judgment of ours in W.P. No. 1617 of 1991,

State of Uttar Pradesh and anr. Etc. Etc. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Subject : Other TaxesConstitution

Acts : Uttar Pradesh Trade Tax Act, 1948 - Sections 2, 3, 3A, 3AAA, 3D, 3F, 7(3), 20 and 21; Constitution of India - Articles 285(1), 365 and 366; Indian Telegraph Act, 1885 - Sections 7, 20 and 21; Indian Telegraph Rules, 1951 - Rules 44C, 411, 412, 413, 434, 437 and 438; Central Sales Tax Act, 1956 - Sections 14 and 15; Sales of Good Act, 1930; Madhya Pradesh General Sales Tax Act, 1959 - Sections 2; Finance Act, 1997; Finance Act, 1994; Andhra Pradesh General Sales Tax Act, 1957; Haryana General Sales Tax Act, 1973

Reported in : AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.

a service which does not involve transfer of a right to use any goods and that by the Finance Act, 1997, the Parliament has imposed service tax, as such the State cannot levy any tax under the U.P. Act. … line, appliance or apparatus for telegraphic communication shall be established, maintained, worked, repaired, transferred, shifted, withdrawn or disconnected. Section 20 and 21 make unauthorised use of telegraphic an offence.27. The Indian Telegraph Rules, 1951 (for short, 'the Rules')

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to three years, with retrospective effect, … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per Section … the issue in the case of Jiwanlal v. Rameshwarlal, : [1967]1SCR190 , with reference to the provisions of Section 20 of the Limitation Act and it was held as under :'Where the payment is by cheque and is